A Practical Guide to the Form 990 (Currently Unavailable)
Join one of the country's leading tax-exempt organization practitioners, Jane M. Searing, CPA, M.S. Taxation, for this practical examination of the compliance issues related to Form 990. Ms. Searing is a co-author of the Form 990 Compliance Guide published by Wolters Kluwer. Ms. Searing will help you gain a complete understanding of the nuances and complexities of Form 990 reporting requirements in these complex areas.
This course is excluded from all subscription packages.
This on-demand course helps CPAs and tax practitioners understand the compliance issues related to Form 990 reporting on fundraising issues, donor acknowledgment, gifts in kind, special events, and galas.
This on-demand course helps CPAs and tax practitioners understand the four Parts of Schedule L - the “sunshine schedule" of Form 990 related to transactions with interested persons. These sunshine disclosures include excess benefit transactions, loans to and/or from interested persons, grants or assistance benefiting interested persons, and business transactions involving interested persons.
Schedule L is all about transparency and disclosure. Understanding the definitions and properly reporting the details enables readers of the Form 990 to draw their own conclusions and judgments. Understanding the definitions is essential to correctly preparing Schedule L. Even seasoned return preparers can be confounded and surprised by the simplest of when the filer's facts are complicated. There are different definitions and thresholds for each Part of Schedule L although in recent years Parts II, III and IV definitions are more aligned. Understanding the details of the instructions and definitions is critical to getting it right and the potential impact it can have on independence of members of governing body of the organization.
Join one of the country's leading not-for-profit organization practitioners, Jane M. Searing, CPA, M.S. Taxation and co-author of the
Form 990 Compliance Guide published by Wolters Kluwer, for a practical examination of the compliance issues related to reporting transactions with interested persons on Schedule L of Form 990. Ms. Searing will help you gain a complete understanding of the nuances and complexities of Form 990 reporting requirements in these complex areas.
This on-demand course offers a practical examination of the compliance issues related to Form 990 reporting functional expenses and properly reporting foreign and domestic grants.
Total: 3 courses (6 CPE hours)
